Abstract

Nowadays, international convergence of accounting standards has become a major trend. China is actively participating in promoting the reform of accounting system and accounting standards so as to adapt to the rapid development of socialist market economy and the construction of capital market. Especially in recent years, China has become more active in international political and economic affairs. China’s current accounting standards have become increasingly in line with international accounting standards. However, compared with American accounting standards, there is still a long way to go in conformity with the international accounting standards. This thesis aims to analyze the Sino-American differences in making accounting standards under their unique cultural values—Chinese collectivism and American individualism.
This thesis consists of three parts. The first part demonstrates the characteristics of Chinese collectivism and American individualism. The second part gives an introduction of Greet Hofsted’s theory, which is the theoretical basis of this paper. The last part analyzes three aspects in setting accounting standards in China and the United States respectively, namely the bodies, goals and procedures in making accounting standards. Then, this thesis comes to the conclusion which highlights that it is worth learning from American model in making accounting standards in order to promote the nationalization and internationalization of accounting standards making and narrow the gap of financial information.

Key words: collectivism; individualism; accounting standards making

摘  要

如今，会计准则日趋国际化。为适应社会主义市场经济的快速发展和资本市场的构建，我国积极参与推进会计体系和会计准则的改革。尤其是最近几年，中国更加积极地投身国际政治经济事务。目前中国的会计准则日益与国际会计准则接轨。然而，与美国会计准则相比，我国推进国际会计准则协调化的能力仍有待提升。本文旨在分析，在文化价值—中国集体主义和美国个体主义影响下的中美会计准则的制定。
本文分为三个部分。第一部分将阐明中国集体主义和美国个体主义的特点。第二部分是本文的理论基础，即霍夫斯泰德的文化模型之一—集体主义与个体主义的对比。最后一部分将从主体，目的及程序三个方面来分析中国集体主义和美国个体主义影响下的中美会计准则的制定。最后得出结论：在会计准则制定中，美国模式有很多值得我国学习和借鉴的东西，这样将有利于推进我国会计准则的国家化和国际化，缩小财务信息差距。

关键词： 集体主义；个体主义；会计准则的制定